Silver Pearl Enterprises, Inc.
1541 E. Interstate 30
Rockwall, Texas 75087
(972) 722-3352
October 27, 2005
Ms. Pamela Long
Ms. Brigitte Lippmann
U.S. Securities & Exchange Commission
450 Fifth Street NW
Washington, DC 20549
RE:
Silver Pearl Enterprises, Inc.
Form SB-1/A
File No. 333-124837
Dear Ms. Long and Ms. Lippmann:
According to your comment letter dated October 11, 2005, the Registration Statement has been refiled
with changes according to the following:.
Exhibit 11.1
1.
A revised attorney’s opinion has been filed per our attorney’s discussions with the SEC.
Please call me if you need any further clarification on any of these answers.
Sincerely,
/s/ Denise Smith
Denise Smith
President